ACCRUED LIABILITIES (Tables)

6 Months Ended

Jun. 30, 2016

Payables and Accruals [Abstract]

Schedule of Accrued Liabilities [Table Text Block]

Dollars in Millions	June 30, 2016		December 31, 2015
Accrued rebates and returns	$	1,649	$	1,324
Employee compensation and benefits	604		904
Dividends payable	642		655
Accrued research and development	573		553
Litigation and other settlements	146		189
Royalties	170		161
Restructuring	58		89
Pension and postretirement benefits	47		47
Other	991		816
Accrued liabilities	$	4,880	$	4,738